EVALUASI PRAKTIK AKUNTANSI PENDANAAN MUDHARABAH SESUAI DENGAN PSAK 105 PADA BSI KC CIMAHI - Mariam Syarah, Asri (Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi, 2025)
Penelitian ini bertujuan untuk mengevaluasi praktik akuntansi pendanaan mudharabah di BSI KC Cimahi sesuai dengan ketentuan PSAK 105 tentang Akuntansi Mudharabah. Fokus penelitian diarahkan pada prosedur pencatatan, pengakuan, pengukuran, dan pelaporan transaksi pendanaan mudharabah, serta identifikasi faktor penghambat dan pendukung dalam penerapannya di tingkat cabang operasional. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi terhadap staf pembiayaan dan akuntansi di BSI KC Cimahi. Hasil penelitian menunjukkan bahwa penerapan praktik akuntansi pendanaan mudharabah pada BSI KC Cimahi telah sesuai dengan PSAK 105, baik dalam hal pengakuan dana sebagai investasi mudharabah, pengukuran bagi hasil berdasarkan revenue sharing, maupun penyajian laporan keuangan yang transparan. Faktor pendukung implementasi meliputi regulasi OJK yang jelas, sistem teknologi informasi terintegrasi, sumber daya manusia bersertifikasi syariah, serta pengawasan internal yang efektif. Namun, masih terdapat kendala seperti kompleksitas interpretasi standar, keterbatasan SDM di cabang, serta dinamika ekonomi regional yang memengaruhi konsistensi penerapan standar. Secara keseluruhan, hasil evaluasi ini menunjukkan bahwa BSI KC Cimahi telah melaksanakan prinsip akuntansi syariah secara akuntabel, transparan, dan sesuai syariat, namun perlu peningkatan pada aspek pengungkapan risiko dan pelatihan berkelanjutan bagi pegawai. This study aims to evaluate the accounting practices of mudharabah financing at BSI KC Cimahi in accordance with the provisions of PSAK 105 concerning Mudharabah Accounting. The focus of the study is directed at the procedures for recording, recognizing, measuring, and reporting mudharabah financing transactions, as well as identifying inhibiting and supporting factors in its implementation at the operational branch level. The research method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation of financing and accounting staff at BSI KC Cimahi. The results of the study indicate that the implementation of mudharabah funding accounting practices at BSI KC Cimahi is in accordance with PSAK 105, both in terms of recognizing funds as mudharabah investments, measuring profit sharing based on revenue sharing, and presenting transparent financial reports. Supporting factors for implementation include clear OJK regulations, an integrated information technology system, sharia-certified human resources, and effective internal supervision. However, there are still obstacles such as the complexity of standard interpretation, limited human resources at the branch, and regional economic dynamics that affect the consistency of standard implementation. Overall, the results of this evaluation indicate that BSI KC Cimahi has implemented sharia accounting principles in an accountable, transparent, and sharia-compliant manner, but needs improvement in aspects of risk disclosure and ongoing training for employees.